如果他以dual status报（就是12/10后才是resident），那就没有standard deduction，所以有任何收入都要报。‘
如果他想要standard deduction，就要选择报全年resident。但是如果是全年resident，就要全年全世界的收入少于standard deduction才不用报。来美国之前的收入可以用foreign earned income exclusion免税，但是还是要报的。
-Because he entered US using immigrant visa and that means probably he was living in China until 12/10/2022, he has no responsibility to pay the income tax for his imcome in China. He does not have the dual status because he had no nonresident alien status (e.g., new arrival with F1, B2, J1 status) durng entire 2022. He only needs to pay the income tax from 12/10/2022 to 12/31/2022 as a resident alien. See:
I do not find the information that a person has to be a resident for the whole year to use the standard deduction as you mentioned. What I found is the following at
Topic No. 551 Standard Deduction | Internal Revenue Service (irs.gov):
Not Eligible for the Standard Deduction
Certain taxpayers aren't entitled to the standard deduction:
- A married individual filing as married filing separately whose spouse itemizes deductions (Note: not in his case)
- An individual who was a nonresident alien or dual status alien during the year (see below for certain exceptions) (Note: he had no a nonresident alien status during 2022).
- An individual who files a return for a period of less than 12 months due to a change in his or her annual accounting period (Note: He did not change his annual accounting period. This is his first accounting period using the calendar year, no change).
- An estate or trust, common trust fund, or partnership (Note: not in his case)
So, his case does not meet any one of the above.
